12 Dehner Corporation uses a job order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor hour 40,000 $96,000 $ 3.00 02:0753 Recently, Job P951 was completed with the following characteristics Number of units in the job Total direct labor-hours Direct materials Direct labor cost 20 100 $ 755 $4,000 The predetermined overhead rate is closest to Mimple Choice 5240 per recta 12 Multiple Choice 020736 O $2.40 per direct labor-how $3.00 per rectibor hour 58.40 per direct labor hour